Which of the following is not consideration when determining whether to continue making a part or to buy that part.
(A) timing the cash receipts and expenditures
(B) opportunity cost
(C) impact on employees
(D) sunk cost
Contribution margin is calculated by deducting:
(A) variable costs from revenue
(B) fixed costs from revenue
(C) variable costs and controllable fixed costs from revenue
(D) variable costs and common costs from revenue